But he said the company might try to recover from those who had been improperly paid in the past.

Nearly two dozen large firms have said they improperly paid more than $1 billion to cover the losses.

New York tax officials have said they would refund any money improperly paid as taxes in prior years.

But, according to one lawsuit, a large part of the tab for the deal was improperly paid by Medicare.

Employees not licensed to make trades did so anyway, and were improperly paid commissions.

Norm Sloan, the basketball coach, left after being accused of improperly paying a recruited player's air fare.

Galen Hall, the football coach, left after he admitted having improperly paid two assistant coaches in secret salary supplements.

From 1993 to 1999, the I.R.S. undertook four studies of how much was improperly paid to the working poor.

Only weeks earlier, the Florida football coach was forced to resign after disclosures that he had improperly paid two assistants $22,000 in secret salary supplements.

The improperly paid pensions totaled $3 million.